<> "The repository administrator has not yet configured an RDF license."^^ . <> . . . "Effect Analysis of Disclosure of Financial Derivative Transactions, Leverage, \r\nand Quality of Profit Against Tax Avoidance"^^ . "This study aims to examine the effect of disclosure of derivative transactions, \r\nleverage, and earnings quality on tax avoidance. The study was conducted on \r\nmanufacturing companies listed on the Indonesia Stock Exchange from 2011-2017, a sample of 76 companies. Data were analyzed using multiple linear \r\nregression analysis. The results prove that disclosure of derivative transactions \r\nmeasured by giving a score of disclosure and leverage measured by debt ratios has \r\na positive effect on tax avoidance activities, while testing earnings quality as \r\nmeasured by using cumulative abnormal returns does not affect tax avoidance \r\nmeasured using the cash effective tax rate. \r\nKeywords: Disclosure of Financial Derivative Transactions, Leverage, Profit \r\nQuality, Tax Avoidance.\r\n\r\nPenelitian ini bertujuan untuk menguji pengaruh pengungkapan transaksi \r\nderivatif, leverage, dan kualitas laba terhadap penghindaran pajak. Penelitian \r\ndilakukan pada perusahaan manufaktur yang listing di Bursa Efek Indonesia dari \r\ntahun 2011-2017, sampel penelitian sebesar 76 perusahaan. Data dianalisis \r\ndengan menggunakan analisis regresi liniear berganda. Hasil penelitian \r\nmembuktikan pengungkapan transaksi derivatif yang diukur dengan pemberian \r\nskor pengungkapan dan leverage yang diukur dengan rasio hutang berpengaruh \r\npositif terhadap aktivitas penghindaran pajak, sedangkan pengujian kualitas laba \r\nyang diukur dengan dengan menggunakan cummulative abnormal return tidak \r\nberpengaruh terhadap penghindaran pajak yang diukur menggunakan cash \r\neffective tax rate. \r\nKata Kunci: Pengungkapan Transaksi Derivatif Keuangan, Leverage, \r\nKualitas Laba, Tax Avoidance."^^ . "2019" . . . . . "Universitas Lampung"^^ . . . "Fakultas Ekonomi dan Bisnis, Universitas Lampung"^^ . . . . . . . . . "1521031023"^^ . "Susanti"^^ . "1521031023 Susanti"^^ . . . . . . "Effect Analysis of Disclosure of Financial Derivative Transactions, Leverage, \r\nand Quality of Profit Against Tax Avoidance (File PDF)"^^ . . . "ABSTRAK.pdf"^^ . . . "Effect Analysis of Disclosure of Financial Derivative Transactions, Leverage, \r\nand Quality of Profit Against Tax Avoidance (File PDF)"^^ . . . "Effect Analysis of Disclosure of Financial Derivative Transactions, Leverage, \r\nand Quality of Profit Against Tax Avoidance (File PDF)"^^ . . . "TESIS TANPA BAB PEMBAHASAN.pdf"^^ . . . "Effect Analysis of Disclosure of Financial Derivative Transactions, Leverage, \r\nand Quality of Profit Against Tax Avoidance (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "Effect Analysis of Disclosure of Financial Derivative Transactions, Leverage, \r\nand Quality of Profit Against Tax Avoidance (Other)"^^ . . . . . . "Effect Analysis of Disclosure of Financial Derivative Transactions, Leverage, \r\nand Quality of Profit Against Tax Avoidance (Other)"^^ . . . . . . "indexcodes.txt"^^ . . . "Effect Analysis of Disclosure of Financial Derivative Transactions, Leverage, \r\nand Quality of Profit Against Tax Avoidance (Other)"^^ . . . . . . "Effect Analysis of Disclosure of Financial Derivative Transactions, Leverage, \r\nand Quality of Profit Against Tax Avoidance (Other)"^^ . . . . . . "Effect Analysis of Disclosure of Financial Derivative Transactions, Leverage, \r\nand Quality of Profit Against Tax Avoidance (Other)"^^ . . . . . . "Effect Analysis of Disclosure of Financial Derivative Transactions, Leverage, \r\nand Quality of Profit Against Tax Avoidance (Other)"^^ . . . . . . "Effect Analysis of Disclosure of Financial Derivative Transactions, Leverage, \r\nand Quality of Profit Against Tax Avoidance (Other)"^^ . . . . . . "lightbox.jpg"^^ . . . "Effect Analysis of Disclosure of Financial Derivative Transactions, Leverage, \r\nand Quality of Profit Against Tax Avoidance (Other)"^^ . . . . . . "preview.jpg"^^ . . . "Effect Analysis of Disclosure of Financial Derivative Transactions, Leverage, \r\nand Quality of Profit Against Tax Avoidance (Other)"^^ . . . . . . "medium.jpg"^^ . . . 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"HTML Summary of #55145 \n\nEffect Analysis of Disclosure of Financial Derivative Transactions, Leverage, \nand Quality of Profit Against Tax Avoidance\n\n" . "text/html" . . . "HB Economic Theory"@en . .